2025-11-12T12:47:41-06:00 2024-12-31 431273431 SCHULTZ WOOD & RAPP PC PO BOX 377 WEST PLAINS MO 65775 990 2024-01-01 440290777 HOWELL OREGON ELECTRIC COOPERATIVE INC HOWE 4172562131 PO BOX 649 WEST PLAINS MO 65775 DENNIS WALTON DIRECTOR 4172562131 2025-10-16 1 0 NICHOLAS W SCHULTZ CPA P01632698 4172566191 2025-10-16 2024 2025-03-06 01:10:19Z DENNIS WALTON PO BOX 649 WEST PLAINS MO 65775 52379178 0 X N/A X 1939 MO TO BE A LEADER IN DELIVERING COST EFFICIENT RELIABLE ENERGY WITH VALUE-ADDED SERVICE TO ITS MEMBER-OWNERS. 12 12 90 0 0 0 0 0 473755 1386479 1064877 765321 25685526 23970372 27224158 26122172 0 0 1740175 3072375 7964123 8608759 0 0 0 15219860 14441038 24924158 26122172 2300000 0 148436575 157520593 100119448 106132074 48317127 51388519 HOEC WILL BE A LEADER IN DELIVERING COST EFFECTIVE, RELIABLE ENERGY WITH VALUE ADDED SERVICE TO ITS MEMBER-OWNERS. 0 0 26122172 THE COOPERATIVE'S PURPOSE IS TO PROVIDE THE LOWEST POSSIBLE ELECTRIC RATES FOR MEMBERS AND THE END OF THE YEAR MARGINS ARE ASSIGNED TO THE MEMBERSHIP AS PATRONAGE CAPITAL. 26122172 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 1 1 1 0 1 32 0 90 1 0 0 0 0 0 50198869 1845032 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 4172562131 6327 US HWY 63 WEST PLAINS MO 65775 RANDY PACE DIRECTOR 4.29 0.96 X 7600 0 0 DENNIS WALTON SECRETARY-TREASURER 5.12 1.27 X X 8400 0 0 BRANDON HUFFMAN DIRECTOR 4.62 0.48 X 6000 0 0 SCOTT MAHAN DIRECTOR 3.71 0.58 X 6000 0 0 JOHN PLUMMER DIRECTOR 3.54 X 4800 0 0 GAREL MONTGOMERY ASSISTANT SECRETARY-TREASU 3.77 0.46 X X 5600 0 0 KEITH THARP PRESIDENT 5.33 1.46 X X 10800 0 0 JIM LAWRENCE DIRECTOR 4.08 0.65 X 6000 0 0 CLINTON REEVES DIRECTOR 4.71 0.96 X 7600 0 0 JOSH ROBERTS DIRECTOR 3.46 X 4800 0 0 GLEN JOHNSON VICE PRESIDENT 4.79 0.96 X X 7200 0 0 DARRIN MCLAIN DIRECTOR 5.32 1.46 X 11200 0 0 DAN SINGLETARY CHIEF EXECUTIVE OFFICER 47.09 X 358721 46900 149092 TRACY BROWER CHIEF FINANCIAL OFFICER 39.58 X 157501 0 129164 TROY HOGSETT MANAGER OF ENGINEERING 40.13 X 164908 0 113904 BENNIE PERKINS LINEMAN 45.07 X 124850 0 70876 CARL GIVENS FOREMAN 45.69 X 125383 0 76195 SCOTT WARD MANAGER OF OPERATIONS 43.66 X 145147 0 69264 JUSTIN WILSON FOREMAN 47.63 X 129026 0 44119 RYAN DANIEL LINEMAN 48.42 X 120757 0 32329 1412293 46900 684943 32 0 1 0 KIOWA LINE BUILDERS INC PO BOX 721 TIPTON MO 65081 POLE CHANGES 5676760 ARKANSAS ELECTRIC COOPERATIVE PO B0X 190257 LITTLE ROCK AR 72219 RIGHT OF WAY CLEARING 2697573 WA KENDALL AND COMPANY LLC PO BOX 831 LAWRENCEVILLE GA 30046 RIGHT OF WAY CLEARING 371646 DON KELLY CONTRACTOR INC PO BOX 10 NORWOOD MO 65717 BORING 327443 APEX ROW LLC PO BOX 1135 MORRILTON AR 72110 RIGHT OF WAY CLEARING 189905 5 OTHER CAPITAL CREDIT 221000 1069518 1069518 POLE RENTAL 221000 306768 306768 GAIN FROM EQUITY INVESTMENTS 221000 10193 10193 1386479 743682 743682 50148 28509 21639 21639 21639 50198869 26228497 23970372 23970372 26122172 26122172 0 0 X 3072375 3072375 86000 86000 4680758 4680758 1289130 1289130 2098760 2098760 454111 454111 35218 35218 22600 22600 526872 526872 31665 31665 15908 15908 2293844 2293844 4711566 4711566 90490 90490 OPERATIONS & MAINTENANC 4505102 4505102 TAXES AND LICENSES 1067582 1067582 ADMINISTRATIVE & GENERA 603886 603886 CUSTOMER SALES & SERVIC 300181 300181 236124 236124 26122172 26122172 0 0 972213 578895 3961330 3268141 5817192 6546242 26924 19821 2662243 2159741 148714 102981 163421296 37776834 116559012 125644462 18288947 19200310 148436575 157520593 9154189 8339582 8650000 8650000 82096182 88856070 219077 286422 100119448 106132074 X 0 0 0 0 48317127 51388519 48317127 51388519 148436575 157520593 X 0 3071392 X X 0 1 X 1 0 94449 94449 2844905 2342406 502499 12430066 7641508 4788558 148051876 27792920 120258956 125644462 INVESTMENTS IN ASSOCIATED ORGANIZATIONS 10263888 DEFERRED COMPENSATION 286422 SPECIAL FUNDS 8650000 19200310 DEFERRED COMPENSATION 286422 286422 X 52350669 26228497 26228497 26122172 0 26122172 49278294 26228497 26228497 23049797 3072375 3072375 26122172 PART X, LINE 2: THE COOPERATIVE FILES FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE COOPERATIVE IS NO LONGER SUBJECT TO INTERNAL REVENUE SERVICE EXAMINATIONS FOR YEARS PRIOR TO 2020. THE COOPERATIVE FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS, IF ANY, AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION 740-10-65-1. THE COOPERATIVE RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES, IF ANY ARISE. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF POWER $26,228,497 PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF POWER $26,228,497 PART XII, LINE 4B - OTHER ADJUSTMENTS: BENEFITS PAID TO OR FOR MEMBERS $3,072,375 X X X X 0 1 0 DAN SINGLETARY CHIEF EXECUTIVE OFFICER 358721 46900 0 0 0 0 107274 17898 23904 16 489899 64814 0 0 TRACY BROWER CHIEF FINANCIAL OFFICER 157501 0 0 0 0 0 95282 0 33882 0 286665 0 0 0 TROY HOGSETT MANAGER OF ENGINEERING 164908 0 0 0 0 0 92713 0 21191 0 278812 0 0 0 SCOTT WARD MANAGER OF OPERATIONS 145147 0 0 0 0 0 41382 0 27882 0 214411 0 0 0 CARL GIVENS FOREMAN 125383 0 0 0 0 0 49747 0 26448 0 201578 0 0 0 BENNIE PERKINS LINEMAN 124850 0 0 0 0 0 39329 0 31547 0 195726 0 0 0 JUSTIN WILSON FOREMAN 129026 0 0 0 0 0 12656 0 31463 0 173145 0 0 0 RYAN DANIEL LINEMAN 120757 0 0 0 0 0 8501 0 23828 0 153086 0 0 0 SCH J. PAGE 2,PART II COL. C COLUMN C INCLUDES ACTUARIAL INCREASES IN DEFINED BENEFIT PLAN AND HOEC 401K MATCH CONTRIBUTION OVERVIEW OF PLAN: PART II, COLUMN C: INCLUDED IS THE INCREASE (DECREASE) IN ACTUARIAL VALUE OF BENEFITS PAYABLE IN THE FUTURE UNDER A DEFINED BENEFIT RETIREMENT PLAN. THE CONTRIBUTION RATE FOR PARTICIPANTS IN THE NRECA RS DEFINED BENEFIT PENSION PLAN ARE THE SAME FOR ALL INDIVIDUALS IN THIS MULTI-EMPLOYER PLAN. THE CHANGE IN ACTUARIAL VALUE FOR EACH PARTICIPANT, HOWEVER, VARIES WITH AGE. IN OTHER WORDS AND ALL OTHER THINGS BEING EQUAL, THE OLDER A PLAN PARTICIPANT IS, THE GREATER THE INCREASE IN THAT INDIVIDUAL'S CHANGE IN ACTUARIAL VALUE. BECAUSE THIS RELATES TO A MULTI-EMPLOYER PLAN, CASH CONTRIBUTIONS TO THE PLAN IN LIEU OF THE ACTUARIAL INCREASE (DECREASE) ARE EXPENSED IN THE FINANCIAL STATEMENTS. BENEFITS REPORTED FOR PARTICIPATION IN NON-QUALIFIED RETIREMENT AND DEFERRED COMPENSATION PLANS ARE SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE UNTIL VESTING UNDER THE PLAN OCCURS. RECONCILIATION OF PART II, COLUMN C TO ACTUAL EXPENSE OF THE COOPERATIVE: DAN SINGLETARY ACTUARIAL INCREASE IN DB PLAN $ 92,818 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 14,456 TOTAL REPORTED IN COLUMN C $107,274 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 92,818> ADD: CASH CONTRIBUTIONS TO DB PLAN 82,769 EXPENSE TO THE COOPERATIVE $97,226 COMPENSATION FROM ASSOCIATED ORGANIZATIONS $17,898 LESS AMOUNT PAID BY SHO-ME < 17,898> EXPENSE TO THE COOPERATIVE $ 0 NONTAXABLE COMPENSATION FROM ASSOCIATED ORGANIZATIONS $ 16 LESS AMOUNT PAID BY SHO-ME < 16> EXPENSE TO THE COOPERATIVE $ 0 TRACY BROWER ACTUARIAL INCREASE IN DB PLAN $ 88,521 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 6,760 TOTAL REPORTED IN COLUMN C $ 95,282 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 88,521> ADD: CASH CONTRIBUTIONS TO DB PLA 38,574 EXPENSE TO THE COOPERATIVE $ 45,334 TROY HOGSETT ACTUARIAL INCREASE IN DB PLAN $ 85,700 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 7,013 TOTAL REPORTED IN COLUMN C $ 92,713 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 85,700> ADD: CASH CONTRIBUTIONS TO DB PLA 40,150 EXPENSE TO THE COOPERATIVE $ 47,163 SCOTT WARD ACTUARIAL INCREASE IN DB PLAN $ 37,790 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 3,592 TOTAL REPORTED IN COLUMN C $ 41,382 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 37,790> ADD: CASH CONTRIBUTIONS TO DB PLA 33,798 EXPENSE TO THE COOPERATIVE $ 37,390 CARL GIVENS ACTUARIAL INCREASE IN DB PLAN $ 45,388 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 4,358 TOTAL REPORTED IN COLUMN C $ 49,747 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 45,388> ADD: CASH CONTRIBUTIONS TO DB PLA 25,199 EXPENSE TO THE COOPERATIVE $ 29,558 BENNIE PERKINS ACTUARIAL INCREASE IN DB PLAN $ 34,831 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 4,498 TOTAL REPORTED IN COLUMN C $ 39,329 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 34,831> ADD: CASH CONTRIBUTIONS TO DB PLA 25,745 EXPENSE TO THE COOPERATIVE $ 30,244 JUSTIN WILSON ACTUARIAL INCREASE IN DB PLAN $ 8,741 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 3,915 TOTAL REPORTED IN COLUMN C $ 12,656 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 8,741> ADD: CASH CONTRIBUTIONS TO DB PLA 16,143 EXPENSE TO THE COOPERATIVE $ 20,059 RYAN DANIEL ACTUARIAL INCREASE IN DB PLAN $ 4,517 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 3,984 TOTAL REPORTED IN COLUMN C $ 8,501 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 4,517> ADD: CASH CONTRIBUTIONS TO DB PLA 14,601 EXPENSE TO THE COOPERATIVE $ 18,586 *DB - DEFINED BENEFIT PENSION PLAN SCH J. PAGE 2, PART II COL. B RECONCILIATION OF PART II, B TO ACTUAL EXPENSE OF THE COOPERATIVE: DAN SINGLETARY BASE COMPENSATION FROM RELATED ORGANIZATIONS $ 46,900 LESS AMOUNT PAID BY ASSOC. ELECTRIC COOP. < 32,800> LESS AMOUNT PAID BY SHO-ME < 14,100> EXPENSE TO THE COOPERATIVE $ 0 SHO-ME POWER CEO DAN SINGLETARY, BOARD MEMBER AT SHO-ME POWER, AT REQUEST/BENEFIT OF HOE 26228497 HOWELL OREGON ELECTRIC PURCHASED ALL POWER FROM SHO-ME POWER. 0 ASSOCIATED ELECTRIC COOPERATIVE INC CEO DAN SINGLETARY BOARD MEMBER AT AT AECI, AT REQUEST/BENEFIT OF HOE. AECI PRODUCES THE POWER SOLD TO SHO-ME POWER AND SHO-ME POWER SELLS POWER TO HOWELL OREGON ELECTRIC. PAYMENTS ARE FOR SERVICES RENDERED. 0 SHO-ME POWER CEO DAN SINGLETARY, BOARD MEMBER AT SHO-ME POWER, AT REQUEST/BENEFIT OF HOE 14100 COMPENSATION PAID AND BENEFITS ACCRUED TO DAN SINGLETARY FROM SHO-ME POWER. 0 ASSOCIATED ELECTRIC COOPERATIVE INC CEO DAN SINGLETARY BOARD MEMBER AT AT AECI, AT REQUEST/BENEFIT OF HOE. 32800 COMPENSATION PAID TO DAN SINGLETARY FROM AECI. 0 PART 1, LINE 19 THE COOPERATIVE OPERATES AT COST, AND, AS SUCH, ANY END OF YEAR MARGINS ARE ASSIGNED TO THE MEMBERSHIP AS PATRONAGE CAPITAL. ON PART 1, LINE 19 - REVENUE LESS EXPENSES IS THE RESULT OF THE COOPERATIVE ALLOCATING $3,072,375 TO ITS MEMBERS EVEN THOUGH THE NET BOOK INCOME IS $3,072,375. SINCE THE AMOUNT OF THE PATRONAGE DIVIDEND IS REPORTED AS AN EXPENSE ON THE FORM 990, THE DIFFERENCE BETWEEN THE TWO AMOUNTS RESULTS IN NO NET PROFIT. THE COOPERATIVE ADOPTED A REVENUE DEFERRAL PLAN IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION 980 "REGULATED OPERATIONS" WHICH WAS APPROVED BY THE RURAL UTILITIES SERVICES AS THE PRIMARY LENDER. THERE IS NO EFFECT FOR 2024 ON NET INCOME FOR THE YEAR. THE APPROVED REVENUE DEFERRAL IS DESIGNED TO CONTROL RATES BY HELPING TO OFFSET THE FUTURE POTENTIAL INCREASE IN POWER COSTS. REGARDLESS OF THE RATE DECISIONS TO DEFER REVENUE, THE AMOUNTS DEFERRED ARE ASSIGNABLE TO 2024 MEMBERS AS PATRONAGE DIVIDENDS. TO ASSIST IN UNDERSTANDING THE NET INCOME AND THE DIFFERENCE BETWEEN NET INCOME OF THE COOPERATIVE AND THE PATRONAGE DIVIDENDS ALLOCATED TO MEMBERS, THE 2024 PATRONAGE DIVIDEND IS CALCULATED AS FOLLOWS: 2024 NET MARGINS PER AUDITED FINANCIAL STATEMENTS: $3,072,375 PLUS: 2023 DECREASE IN DEFERRED REVENUE (RECOGNIZED INTO MARGINS FROM PREVIOUS YEARS) 0 2023 PART 1, LINE 14 - BENEFITS PAID TO MEMBERS $3,072,375 THE NET EFFECT OF THE APPROVED REVENUE DEFERRAL PLAN IN 2024 WAS NO EFFECT ON REVENUE AND A REGULATORY LIABILITY FOR THE SAME AMOUNT. THE 2023 RECONCILIATION IS AS FOLLOWS: 2023 NET MARGINS PER AUDITED FINANCIAL STATEMENTS: $4,040,175 PLUS: 2023 DECREASE IN DEFERRED REVENUE (RECOGNIZED INTO MARGINS FROM PREVIOUS YEARS) -2,300,000 2023 PART 1, LINE 14 - BENEFITS PAID TO MEMBERS $1,740,175 FORM 990, PART VI, SECTION A, LINE 6 THE COOPERATIVE HAS MEMBERS. THE COOPERATIVE WAS ORGANIZED BY AND FOR THE MUTUAL BENEFIT OF THE MEMBERS AND PROVIDES ELECTRIC ENERGY ON A COOPERATIVE BASIS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER OF THE COOPERATIVE ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. ONE MEMBER EQUALS ONE BALLOT. DIRECTOR ELIGIBILITY IS BASED ON VOTING DISTRICT, HOWEVER EACH MEMBER HAS ONE VOTE PER VOTING DISTRICT ON THE BALLOT. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGES OR AMENDMENT TO THE BYLAWS PROPOSED BY THE BOARD OF DIRECTORS MUST BE APPROVED BY THE MEMBERS. THE BYLAWS SET FORTH ADDITIONAL TRANSACTIONS THAT REQUIRE MEMBER APPROVAL. VOTING FOR ANY BYLAW CHANGES OCCURS AT THE ANNUAL MEETING, WITH EACH MEMBER GETTING ONE VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AND REVIEWED BEFORE SIGNING AND FILING OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR AND EMPLOYEE MUST DISCLOSE ANY SITUATION WHICH, IN HIS OR HER OPINION VIOLATES, MAY VIOLATE OR WOULD APPEAR TO VIOLATE THE INTENT OF THE POLICY. IN ADDITION, THE DIRECTORS AND STAFF OF HOEC ANNUALLY FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE TO FACILITATE DISCLOSURE. THE BOARD PRESIDENT IS RESPONSIBLE FOR THE ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY AND ANY VIOLATIONS ARE BROUGHT BEFORE THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY A SURVEY OF COMPARABLE WAGES FROM SIMILIAR COOPS IS OBTAINED AND REVIEWED TO ASSIST IN DETERMINING WAGES OF THE CEO AND OTHER OFFICER'S AND EMPLOYEES. ALSO ANNUALLY, BENEFITS UNLIMITED GROUP PERFORMS A WAGE ANALYSIS BY POSITION. THESE RESULTS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO ANY WAGE ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 EVERY NEW MEMBER IS GIVEN A COPY OF THE BYLAWS UPON JOINING THE COOPERATIVE, AND BYLAWS ARE AVAILABLE AT ANY TIME UPON REQUEST. THE FINANCIAL STATEMENTS ARE PRESENTED AT THE ANNUAL MEETING AND UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS PRESENTED UPON REQUEST. PART IX STATEMENT OF FUNCTIONAL EXPENSES EXPENSES ARE RECORDED IN THE AUDITED FINANCIAL STATEMENTS IN ACCORDANCE WITH USDA/RURAL UTILITIES SERVICE BULLETIN 1767B-1, UNIFORM SYSTEM OF ACCOUNTS. EXPENSES FOR DIRECTORS, SALARY & WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES HAVE BEEN RECLASSIFIED OUT OF THEIR ORIGINAL CATEGORIES FOR FORM 990 PRESENTATION. ALL OTHER EXPENSES ARE RECORDED ON THE FORM 990 IN THEIR RESPECTIVE CATEGORIES IN ACCORDANCE WITH THE PRESCRIBED RUS ACCOUNTING REQUIREMENTS. THIS IS A SCHEDULE OF EXPENSES AND, AS SUCH, THESE AMOUNTS DO NOT INCLUDE AMOUNTS CAPITALIZED ON THE BALANCE SHEET. FORM 990, PART XI, LINE 9: 2024 NET PATRONAGE CAPITAL RETIREMENTS -2,359. 2024 NET PATRONAGE CAPITAL ASSIGNED TO MEMBERS 3,072,375. 2024 RETIRED CAPITAL GAIN 1,376. FORM 990, PART XII, LINE 2C THERE WERE NO CHANGES TO THE SELECTION PROCESS FOR THE AUDITOR OR THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT. HOWELL-OREGON TECHNOLOGIES LLC 6327 N US HWY 63 WEST PLAINS MO 65775 431790470 WHOLLY OWNED SUB MO N/A C 10193 125825 1.00000 0 HOWELL-OREGON SERVICE CORP 6327 N US HWY 63 WEST PLAINS MO 65775 431448266 INACTIVE WHOLLY OWNED SUB MO N/A C 500 1.00000 0 SHO-ME POWER ELECTRIC COOPERATIVE PO BOX D MARSHFIELD MO 65706 ELECTRIC POWER TRANSMISSION MO N/A C 28868113 57607905 0.11110 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 HOWELL OREGON TECHNOLOGIES LLC P 130000 PAYMENTS FROM HOE TECHNOLOGIES HOWELL OREGON TECHNOLOGIES LLC D 1763 AMOUNT DUE FROM HOE TECHNOLOGIES SHO-ME POWER ELECTRIC COOPERATIVE H 26228497 COST OF PURCHASED POWER HOWELL OREGON TECHNOLOGIES LLC Q 129234 PAYMENT TO HOE TECHNOLOGIES